2020: 02 cases of suspension of duty-free trading in Vietnam

This content is specified in Decree No. 67/2020/NĐ-CP of Vietnam’s Government providing amendments to Decree No. 68/2016/NĐ-CP dated July 01, 2016 of Vietnam’s Government on requirements for trading of duty-free goods, storage facilities, locations for customs clearance procedures, commodity gathering, customs inspection and supervision.

Năm 2020: Tạm dừng hoạt động KD hàng miễn thuế trong 02 trường hợp

According to Clause 4 Article 1 of Decree No. 67/2020/NĐ-CP amending Article 7 of Decree No. 68/2016/NĐ-CP of Vietnam’s Government, cases of suspension of duty-free trading include:

a) Duty-free trading is suspended as requested by the enterprise;

b) The enterprise has not carried out duty-free trading for a consecutive period of 06 months.

Procedures for suspension of duty-free trading:

Where the duty-free trading is suspended as requested by the enterprise:

1) The enterprise shall submit a written request, which is made according to Form No. 01 in the Appendix enclosed herewith (01 original), to the provincial Customs Department managing the enterprise’s duty-free trading;

2) The provincial Customs Department shall notify the suspension of duty-free trading within 03 working days from receipt of the request from the enterprises; 

3) Within 05 working days from the date of notification of suspension of duty-free trading, the provincial Customs Department shall inspect and make a record certifying the inventory at the duty-free shop and duty-free warehouse according to Form No. 04 in the Appendix enclosed herewith;

4) During the suspension period, if the period for storage of goods in Vietnam has expired, the enterprise shall follow procedures for extension of storage period, re-exportation, re-importation or home use of goods in accordance with Article 18 of Decree No. 167/2016/NĐ-CP dated December 27, 2016 on trading of duty-free goods.

Where the suspension is made because the enterprise has not carried out duty-free trading for a consecutive period of 06 months:

1) Within 03 working days from the end of the period prescribed in Point b Clause 1 of this Article, the Customs Sub-department managing duty-free trading shall report the enterprise’s suspension of the duty-free trading to the provincial Customs Department;

2) The provincial Customs Department shall give a notification of suspension of duty-free trading within 03 working days from receipt of the report from the Customs Sub-department; inspect and make a record certifying the inventory at the duty-free shop and duty-free warehouse;

3) During the suspension period, if the period for storage of goods in Vietnam has expired, the enterprise shall follow procedures for extension of storage period, re-exportation, re-importation or home use of goods.

Decree No. 67/2020/NĐ-CP also stipulates that during the suspension of duty-free trading, the customs authority shall supervise the inventory at the duty-free shop and duty-free warehouse. The enterprise trading in duty-free goods shall ensure the status quo of goods at the duty-free shop and duty-free warehouse. Damaged, degraded, low-quality or expired goods shall be treated in accordance with Clause 8 Article 6 and Clause 1 Article 19 of Decree No. 167/2016/NĐ-CP.

View relevant provisions at Decree No. 67/2020/NĐ-CP of Vietnam’s Government, effective from August 10, 2020.

Thu Ba

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